KEBIJAKANINSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN
<p>The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective,...
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| Format: | Article NonPeerReviewed |
| Published: |
[Yogyakarta] : Badan Kebijakan Fiskal Kementerian Keuangan
2010
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| Online Access: | https://repository.ugm.ac.id/94853/ http://repository.ugm.ac.id/digitasi/index.php?module=cari_hasil_full&idbuku=2645 |
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| Institution: | Universitas Gadjah Mada |